(1) For the purposes of Section 52 and 53 the following shall be the prescribed authority:-

(a) Commercial Taxes Officer or Assistant Commissioner, In-charge of the Circle, if the amount to be refunded does not exceed Rs.25,000/-; and

(b) Deputy Commissioner of Commercial Taxes, In-charge of the Circle, if the amount to be refunded does not exceed Rs.50,000/-; and

(c) Joint Commissioner of Commercial Taxes, In-charge of the Circle, if the amount to be refunded does not exceed Rs.1,00,000/-; and

(d) The Additional Commissioner (Administration) [or if the post of Additional Commissioner (Administration) remains vacant, then Joint Commissioner posted in the office of Additional Commissioner (administration)], if the amount to be refunded exceeds, Rs.1,00,000/-.

(2)(a) The claim for refund under Section 52 of the Act, shall be made by a VAT dealer in Form JVAT 206, within ninety days from the date of receipt of excess demand notice.

(b) The claim for the Provisional Refund u/s 53 of the Act, shall be made by a VAT dealer in Form JVAT 207.

(c) The claim for refund for other persons, and for such person(s) as specified in Section 54, shall be made by a VAT dealer or by such person(s) in Form JVAT 208, within thirty days from the date of filing of Return.

Provided the Commissioner, on application; may condone the delay for filling the claim of refund.

(3) Any VAT dealer who claims any refund in excess of VAT or Tax, shall not be eligible for any refund, unless all the returns due have been filed and the taxes, Interest or Penalties due have been paid, and a notice of excess demand has been issued by the prescribed authority and received by such dealer.

(4) The authority prescribed shall have the powers to adjust any amount due to be refunded against any taxes, penalty or interest outstanding under the Act or under the repealed Act(s) or under CST Act 1956, against such VAT dealer.

(5) The authority prescribed shall not refund any VAT where taxes, penalty, interest or any other amount is outstanding against such VAT dealer under the Repealed Act and or under the CST Act 1956.

(6) Where the VAT dealer makes a claim of refund under Section 52 of the Act, such refund shall be made within a period of sixty days of the date of filing of such claim, as specified in clause (a) of sub-rule (2) of this rule.

(7) Where the VAT dealer makes a claim of Refund under Section 53 of the Act in the return furnished for a tax period on account of sales as specified in Clause (ii) or (iii) of sub-section (2) of Section 49, he shall make an application in Form JVAT 207 to the Prescribed Authority of the circle, within sixty days from the date of furnishing of such return and the application so made shall be accompanied by documents as specified in sub-rule (9) of this Rule.

Provided that an application for refund made after sixty days may be admitted by such Prescribed Authority if he is satisfied that the dealer had sufficient cause for not making the application within the said period.

(8)(a) In the case of sales falling within the scope of sub-section (1) of Section 5 of CST Act 1956, for which Refund/Provisional Refund has been claimed, the VAT dealer shall furnish the following documents:

(i) Copy of contract or order from a foreign buyer

(ii) Copy of the customs clearance certificate

(iii) Copy of the invoice issued to the foreign purchaser

(iv) Transport documentation i.e. Bill of Lading, Airway Bill, or other similar documents.

(v) Evidence of payment or evidence of letter of credit from the foreign purchaser.

(b) In the case of sales falling within the scope of sub-section (3) of Section 5 of CST Act 1956, the VAT dealer shall furnish the following documents:

(i) Declaration in Form 'H'

(ii) Purchase order from exporter

(iii) Evidence of export in the Form of Transport Documentation i.e. Bill of Lading, Air Way Bill or other similar documents.

(9) The application for refund furnished under sub-rule (7) shall be accompanied by the copy of the tax invoice, certificate of the competent authority showing the name and address of the dealer of the SEZ or the STP, or EOU or the EHTP, under which it is established and the entitlement of the dealer to purchase goods free of tax or is entitled for Input Tax Credit covered under such tax invoice and such other evidences, as may be required to establish the claim of Refund.

(10)(a) Where the VAT dealer fails to annex the details of documents required under sub-rule (9), the Prescribed Authority shall issue a notice to furnish accounts or records or documents required by the authority prescribed within seven days of date of issue of the notice, in JVAT 302 and in such cases the time limit defined in above clause (7) shall not apply.

(b) Where a VAT dealer makes a claim under Section 53 of the Act, for refund of Input Tax paid by him, in course of his purchases, he shall file an Affidavit that such Input Tax has been paid by him to the registered VAT dealer(s), against the Tax Invoice(s) under Section 60 of the Act.

(c) Where the VAT dealer makes a claim under Section 53 of the Act, on account of sales made, as specified in Clause (ii) and (iii) of sub-section (2) of Section 49, such refund shall be made within a period of ninety days from the date of filing of such claim, in the manner as specified in this behalf, by a Notification published in Official Gazette.

Provided the application contains all the requisite documents as required, vide sub-rule (9) of this rule.

(11) A VAT dealer making sale of goods in the course of inter-state trade or commerce falling under Section 3 of the CST Act 1956 may adjust any excess credit available under the Act against any tax payable under the CST Act, 1956.

Provided in the circumstances, if the total of Input Tax paid exceeds against the Tax Payable under the CST Act, for continuous six months, after the due date of filing of returns under the Act and under the CST Act, and he has no any other liability under the Act or under the CST Act, such dealer may, file refund application u/s 53 of the Act.

(12) For the purpose of refund necessitated u/s 53 of the Act, the Prescribed Authority, subject to his satisfaction may direct the dealer / applicant, to furnish security in any of the ways, as prescribed in sub-rule (2) of Rule 5 of this rules and such security shall be retained by the Prescribed Authority till the assessment of the dealer, under Section 35 or 36 or 37 as the case may be, is completed or till such time the Prescribed Authority may deem fit and proper.

(13) The Refund Payment Order, in the case of "Refund Adjustment Order" or "RAO" shall be in Form JVAT 210 and in the case of refund in cash, shall be in Form JVAT 209.

(14) The In-charge of the Circle shall be the Prescribed Authority for the purpose of Section 56 of the Act.

(15)(a) Notwithstanding anything contained in this rule, any dealer claiming refund u/s 52 and 53 in excess of VAT or tax, may file refund application in JVAT 206 and 207 electronically.

(ii)(b) Notwithstanding anything contained in this rule, the Commissioner may evolve criteria other than those prescribed in this rule for the purpose of filing of application and obtaining the Refunds electronically.